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Value Added Tax compliance, and Small and Medium Enterprises (SMEs): Analysis of influential factors in Nigeria
16 references·0 citing·48 second hop
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References

  • 1789An Introduction to the Principles of Morals and Legislation2,266 cited
  • 2020Small and Medium-Sized Enterprises (SMEs): The Engine of Economic Growth through Investments and Innovation546 cited
  • 2013Does Firm Size Affect The Firm Profitability? Evidence from Turkey285 cited
  • 2019The V-Dem Measurement Model: Latent Variable Analysis for Cross-National and Cross-Temporal Expert-Coded Data275 cited
  • 2020The V-Dem Measurement Model: Latent Variable Analysis for Cross-National and Cross-Temporal Expert-Coded Data171 cited
  • 2014SME firms performance in Nigeria: Competitive advantage and its impact171 cited
  • 2019Entrepreneurial competencies and SMEs’ growth: the mediating role of network competence142 cited
  • 2019Who Really Benefits from Consumption Tax Cuts? Evidence from a Large VAT Reform in France132 cited
  • 2020The impact of the global crisis on the growth of SMEs: A resource system perspective128 cited
  • 2005Perceptions of tax fairness and tax compliance in Australia and Hong Kong ‐ a preliminary study128 cited
  • 2010Internationalization and Performance: Small and Medium Enterprises (SMEs) in Malaysia122 cited
  • 2017Tax compliance across sociodemographic categories: Meta-analyses of survey studies in 111 countries112 cited
  • 1995Tax compliance costs : measurement and policy102 cited
  • 2015Determinants of Tax Compliance: A Review of Factors and Conceptualizations

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98 cited
  • 2022Determinants of Tax Compliance Intention among Jordanian SMEs: A Focus on the Theory of Planned Behavior82 cited
  • 1995Tax Compliance Costs Measurement and Policy80 cited
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